财政对商业银行监督的有效性  

The Empirical Analysis of the Effectiveness of Fiscal Supervision on Commercial Banks

作　　者：彭海斌 李静 Peng Haibin;Li Jing

机构地区：[1]财政部福建监管局 [2]福建银保监局

出　　处：《财经科学》2019年第12期14-26,共13页Finance & Economics

摘　　要：本文采集2008-2018年16家上市商业银行样本数据,建立一组固定效应模型,实证分析了财政监督力度与银行经营绩效的关系。结果表明,政府股东持股比例与商业银行的业绩呈正相关关系,即政府持股比例越高,财政监督力度越大,商业银行的绩效越好。由此为财政对商业银行监督的有效性提供了新的证据,同时也为新时代下加强财政对商业银行监督奠定了重要的实证基础。This paper collects sample data of 16 listed commercial banks from 2008 to 2018,establishes a set of fixedeffect models,and empirically analyzes the relationship between fiscal supervision and bank operating performance.The research results indicate that the shareholding ratio of the government shareholder’s has a positive correlation with the performance of commercial banks,that is,the higher the government’s shareholding ratio,the more intensified of fiscal supervision,and the better the performance of commercial banks.This provides new evidence for the effectiveness of fiscal supervision of commercial banks,and alsolays an important empirical foundation for strengthening fiscal supervision on commercial banks in a new era.

关 键 词：财政 监督 商业银行 绩效 

分 类 号：F812.2[经济管理—财政学]